This guidance is intended to supplement and clarify the detail contained in The Revenue Scotland and Tax Powers Act 2014 and supporting subordinate legislation, which are listed separately on our website.
All references in this guidance to:
- the ‘filing date’ for a tax return has the meaning as defined in section 82 of the RSTPA 2014: the ‘date by which that return requires to be made by or under any enactment’.
For ease of reference the various filing dates for each type of tax return are provided in column 4 of the table in RSTP3005 and more generally can be found in the taxpayer guidance for LBTT and SLfT (see below);
- ‘LBTT’ means Land and Buildings Transaction Tax, legislation guidance for which is available separately on our website (and references to that guidance take the form ‘LBTTXYYY’ where X is the chapter reference and YYY is the unique guidance reference within that chapter);
- ‘LBTT(S)A 2013’ means The Land and Buildings Transaction Tax (Scotland) Act 2013;
- ‘LT(S)A 2014’ means The Landfill Tax (Scotland) Act 2014;
- ‘RoS’ means Registers of Scotland (or more specifically, the Keeper of the Registers of Scotland);
- ‘RSTPA 2014’ means The Revenue Scotland and Tax Powers Act 2014;
- ‘SEPA’ means the Scottish Environment Protection Agency (http://www.sepa.org.uk/);
- ‘SLfT’ means Scottish Landfill Tax, legislation guidance for which is available separately on our website (and references to that guidance take the form ‘SLfTXYYY’ where X is the chapter reference and YYY is the unique guidance reference within that chapter); and
- ‘tribunal’ means the First-tier Tax Tribunal for Scotland or, where relevant, the Upper Tax Tribunal for Scotland, which collectively are known as the Scottish Tax Tribunals. These Tribunals are separate from the UK Tribunals which currently hear appeals concerning reserved taxes.
Further guidance on the operation and function of the Scottish Tax Tribunals is available on the Scottish Tax Tribunals website (www.taxtribunals.scot), or you can email the Scottish Tax Tribunals at: email@example.com.
Note: All links to the www.legislation.gov.uk website are provided for ease of reference but you should be aware that the content displayed may not always reflect the most up-to-date legislation and we therefore take no responsibility for your reliance on it.
The guidance is structured as follows: